Guidance

Liquidation and insolvency: companies in Northern Ireland

An overview of insolvency and liquidation proceedings for companies registered in Northern Ireland, and the documents you must send to Companies House.

• From: Companies House
• Published: 1 February 2014
• Last updated: 10 March 2022 — See all updates

Applies to Northern Ireland

• Publication for England
• Publication for Scotland
• Publication for Wales

Documents

Liquidation and insolvency: companies registered in Northern Ireland

HTML

Details

This guide provides a basic overview of insolvency and liquidation proceedings and more detailed information about the documents you must send to Companies House.

It summarises some of the rules that apply to:

• moratoria
• company voluntary arrangements
• administrations
• receivers
• voluntary liquidations
• compulsory liquidations

Published 1 February 2014
Last updated 10 March 2022 + show all updates

1. 10 March 2022

   Reordered guidance and created a new section for 'moratorium'.

2. 31 December 2020

   Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.

3. 11 July 2019

   Guidance updated and converted to HTML.

4. 3 January 2018

   Latest guidance v1.7 published.

5. 23 June 2017

   Guidance updated v1.6

6. 30 June 2016

   New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

7. 1 October 2015

   Latest version updated

8. 1 February 2014

   First published.